战略成本管理理论演进及其发展方向

本文从卡普兰作业成本研究的新发现入手,进而分析传统成本管理与企业增长方式转变的矛盾,以及现代战略管理理论发展的影响,揭示战略成本管理理论产生的社会经济背景。在介绍战略成本管理内涵与基本特征的基础上,重点阐述了以美国为代表的价值链——产品生命周期——成本动因——作业基础成本管理思想,以日本为代表的价值工程——产品生命周期——成本企划——成本筑入思想,以及国内战略成本管理的理论研究与实践状况。并指出了战略成本管理的经济意义及其研究发展方向。

Developing and Development Direction of Strategic Cost Management Theoretical

This article is start with the new discovery of activity-based costing study took by Robert S. Kaplan, and then analyze the conflict between traditional cost management and the change of growth way of Enterprise, as well as the impact of development of Modern Strategy Management theory, deeply delineate the socioeconomic background of the birth of Strategic Cost Management theory. On the basis of introducing the intension and basic features of the Strategic Cost Management theory, it mainly expound the idea with America as its representative, which is Value-chain - product life-cycle - cost driver - activity-based costing management, and the idea with Japan as its representative, which is Value Engineering - product life-cycle- Target costing - cost building, as well as the theoretical research and practical status of internal Strategic Cost Management theory. At last, it indicates the economic meaning and research development direction of the Strategic Cost Management theory.